[F1ANNEX III U.K. REPLACES ANNEX III – REPORTING FINANCIAL INFORMATION ACCORDING TO IFRS
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).
[F14. Breakdown of financial assets by instrument and by counterparty sector U.K.
4.1 Financial assets held for trading U.K.
ANNEX III Table 7: rows 1 - 22
4.2.1 Non-trading financial assets mandatorily at fair value through profit or loss U.K.
ANNEX III Table 8: rows 1 - 21
4.2.2 Financial assets designated at fair value through profit or loss U.K.
ANNEX III Table 9: rows 1 - 17
4.3.1. Financial assets at fair value through other comprehensive income U.K.
ANNEX III Table 10: rows 1 - 25
4.4.1 Financial assets at amortised cost U.K.
ANNEX III Table 11: rows 1 - 21
4.5 Subordinated financial assets U.K.
| References | Carrying amount | ||
|---|---|---|---|
| Annex V.Part 1.27 | |||
| 010 | |||
| 010 | Loans and advances | Annex V.Part 1.32 | |
| 020 | Debt securities | Annex V.Part 1.31 | |
| 030 | SUBORDINATED [FOR THE ISSUER] FINANCIAL ASSETS | Annex V.Part 2.78, 100 | ] |
Textual Amendments
F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).